Who Needs a Work Permit
The obligation applies to:
- Foreign nationals registered as individual entrepreneurs in Georgia.
- Foreign nationals employed by Georgian companies, including those in managerial or directorial positions.
- Persons receiving income from Georgia-connected activities, even when working remotely.
Neither the presence of Georgian clients nor the physical location of the individual is the decisive factor — the obligation arises from the economic substance of the activity.
The Tax System Remains Unchanged
The work permit reform does not affect Georgia's tax framework. All existing tax regimes continue to operate:
- Small Business Status for IEs — 1% tax on turnover up to 500,000 GEL.
- Estonian taxation model for LLCs.
- Preferential IT regimes (Virtual Zone, International Company status).
Work Permit for Self-Employed Persons (IE and Directors)
Self-employed individuals — IEs and foreign directors of Georgian companies — apply independently through the official portal: labourmigration.moh.gov.ge
Stage 1. Registration in the system, completion of the electronic application, and submission of documents confirming economic activity:
- For active businesses: annual turnover data and business operations.
- For newly established activities: a business plan outlining the model, target markets, and revenue sources.
Stage 2. A mandatory video interview with the State Employment Promotion Agency to verify the authenticity of the declared activity and its economic substance.
Processing times and state fees:
| Procedure | Timeline | Fee |
|---|---|---|
| Standard | up to 30 calendar days | 200 GEL |
| Expedited | up to 10 business days | 400 GEL |
Work Permit for Employees of Georgian Companies
The procedure is initiated and managed by the employer.
- Mandatory vacancy publication on the state employment portal Worknet for a minimum of 10 business days.
- If no suitable Georgian candidate is found, the employer applies for a work permit on behalf of the foreign employee.
- The application package includes: company details, position description, and the foreign national's qualifications and professional background.
- State fee payment and submission for review.
The employer bears full responsibility for the accuracy of all submitted information.
Validity and Renewal
- Standard validity: 6 months to 1 year.
- Renewable for a cumulative period of up to 5 years, provided the underlying grounds remain valid.
- For IT professionals: up to 3 years upon initial grant.
After Receiving the Work Permit
Foreign nationals physically present in Georgia must regularise their legal status within 10 days by applying for a residence permit or obtaining a D1 work visa. This requirement does not apply to individuals conducting activities remotely from outside Georgia.
For those working within Georgia: entry into the country at least once every six months is required.
Penalties for Non-Compliance
Conducting activity without a valid work permit carries administrative liability: fines starting from 2,000 GEL for both the foreign individual and the employer, with increased sanctions for repeat violations.
FAQ
Does the requirement apply to remote freelancers?
Yes. If the activity is economically connected to Georgia — registered IE, Georgian clients, or Georgian-source income — a work permit is required regardless of physical location.
Do I need a permit if I just registered an IE and have no turnover yet?
For newly established businesses, a business plan is submitted instead of turnover data. The permit must be obtained before income begins.
What is a D1 visa?
A D1 visa is Georgia's work visa, obtained by a foreign national after receiving a work permit, if they are physically present in the country and do not hold a residence permit.
Has the process for obtaining a residence permit through an IE changed?
The procedure for a work residence permit (50,000 GEL turnover threshold) remains unchanged, but a work permit is now additionally required. Details: Work Residence Permit